Vikram Vadhera, Delhi V. ITO, New Delhi

MA 694/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3836 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 18-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Miscellaneous Application No.694/Del/2019 (ITA No.459/Del/2017) Assessment Year: 2007-08 Shri Vikram Vadhera, 4122-B, Ajmeri Gate, Delhi – 110 006. PAN: AAGPV7075G Vs ITO, Ward-46(1), New Delhi. (Applicant) (Respondent) Assessee by : None Revenue by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 20.05.2022 Date of Pronouncement : 23.06.2022 ORDER This Miscellaneous Application u/s 254 of the Act has been filed by the assessee seeking the recall of the order of this Tribunal, dated 14.08.2017, in ITA No.459/Del/2017 for AY 2007-08 (hereinafter called ‘the Tribunal order’). 2. At the time of hearing, none appeared before me despite service of notice. However, on perusal of the record and after hearing the submissions of the ld. Sr. DR, I find it appropriate to decide the case in absence of the applicant. MA No.694/Del/2019 2 3. It has been submitted by the assessee in the Miscellaneous Application that non- appearance by the assessee during the hearing of the appeal was due to the fact that the Chartered Accountant of the assessee Shri Shalabh Jasoria inadvertently omitted to cause the appearance on the date of hearing i.e., on 14.08.2017. An affidavit to this effect of Shri Shalabh Jasoria has been filed by the assessee. 4. In view of the above submissions of the assessee and since the Department has neither filed any counter affidavit nor have no objection to recalling the said order of the Tribunal for a fresh hearing, I recall the order of the Tribunal dated 14.08.2017 for hearing the appeal afresh. The Registry is directed to fix the appeal for hearing on 19.07.2022. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 23.06.2022. Sd/- (C.M. GARG) JUDICIAL MEMFBER Dated:23 rd June, 2022. dk MA No.694/Del/2019 3 Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi